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1. Lev, Baruch, Intangibles: Management, Measurement, and
Reporting.
(Washington, D.C.: Brookings Institution Press, 2001, pp. 150). Every ten years or so an accounting book is written that is truly important and eye opening--to ... (PERIODICAL ARTICLE)
2. Sowa, John F., Knowledge Representation: Logical,
Philosophical, and...
(Pacific Grove, CA: Brooks/Cole, 1999, pp. 512). This is a splendid book for those academic accountants who want to expand their computer science and information ... (PERIODICAL ARTICLE)
3. Compensation to managers of charitable organizations:
an empirical study...
I. INTRODUCTION This paper investigates empirical associations between accounting-based performance measures and compensation paid to chief executive officers (CEOs) of charitable organizations. We consider three ... (PERIODICAL ARTICLE)
4. The effect of information precision and information
reliability on...
I. INTRODUCTION This paper examines how both the extent to which a retail firm is willing to share internal accounting information with a manufacturer and ... (PERIODICAL ARTICLE)
5. The economic dilution of employee stock options:
diluted EPS for valuation...
I. INTRODUCTION Firms use employee stock options more frequently and in larger quantities than they did two decades ago. The median number of shares reserved ... (PERIODICAL ARTICLE)
6. Disclosure-disciplining mechanisms: capital markets,
product markets, and...
I. INTRODUCTION This paper examines firms' unaudited voluntary disclosures such as management earnings forecasts. Firms may disclose good news to reduce their cost of capital ... (PERIODICAL ARTICLE)
7. Negotiated transfer pricing: is fairness easier said
than done?
I. INTRODUCTION Firms often allow their divisions to negotiate transfer prices (Eccles 1985; Emmanuel and Mehafdi 1994). When divisions have the option to transact in ... (PERIODICAL ARTICLE)
8. Earnings management to avoid earnings declines across
publicly and...
I. INTRODUCTION Burgstahler and Dichev (1997) and Degeorge et al. (1999) document that publicly held firms report small declines in earnings less often than small ... (PERIODICAL ARTICLE)
9. Expanded disclosures and the increased usefulness of
earnings...
I. INTRODUCTION Recent studies infer the increasing usefulness of earnings announcements from overtime increases in the absolute or squared abnormal stock returns or abnormal trading ... (PERIODICAL ARTICLE)
10. Management's incentives to avoid negative
earnings surprises.
After a particularly grim presentation by CEO Bill Gates and sales chief Steve Ballmer at an analysts' meeting two years ago, Goldman Sachs analyst Rick ... (PERIODICAL ARTICLE) | |
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1-10 (of 10) related articles
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